Civic Intelligence

Lighter Association Inc

990EZ • Fiscal year 2023 • EIN 52-1498417

Jan 01, 2023 to Dec 31, 2023 • Filed on Mar 04, 2024

Organization ProfileWWW.LIGHTERASSOCIATION.ORG

Refreshing map…

1701 Pennsylvania Ave NW 200Washington, DC 20006

(202) 253-4347

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2023

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2023

Net Margin

51st percentile

1.7%

Higher net margin than 51% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Asset Growth

56th percentile

3.6%

Faster asset growth than 56% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

88th percentile

58%

Faster revenue growth than 88% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Flat

$60,468

Flat from 2023

Net Assets

$60,468

No earlier filing loaded for comparison.

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin51st percentile

Revenue

Flat

$123,000

Flat from 2023

Expenses

Flat

$120,886

Flat from 2023

Net Income

Flat

$2,114

Flat from 2023

Historical Trend

Balance Sheet Trend

Asset Growth56th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$150K$100K$50K$0Assets 2011: $91,536Liabilities 2011: $02011Assets 2012: $126,010Liabilities 2012: $02012Assets 2013: $75,569Liabilities 2013: $02013Assets 2014: $55,161Net Assets 2014: $55,1612014Assets 2015: $133,647Liabilities 2015: $0Net Assets 2015: $133,6472015Assets 2016: $87,390Liabilities 2016: $0Net Assets 2016: $87,3902016Assets 2017: $112,431Liabilities 2017: $0Net Assets 2017: $112,4312017Assets 2018: $125,313Liabilities 2018: $0Net Assets 2018: $125,3132018Assets 2019: $128,598Liabilities 2019: $0Net Assets 2019: $128,5982019Assets 2020: $128,106Liabilities 2020: $02020Assets 2021: $97,433Liabilities 2021: $0Net Assets 2021: $97,4332021Assets 2022: $58,353Net Assets 2022: $58,3532022Assets 2023: $60,468Net Assets 2023: $60,4682023Assets 2023: $60,468Liabilities 2023: $02023

Highlighted filing

2023

Assets$60,468
Liabilities-
Net Assets$60,468
Open 2023 Filing

Operations Trend

Revenue Growth88th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $178,469Expenses 2011: $142,032Net Income 2011: $36,4372011Revenue 2012: $191,000Expenses 2012: $156,526Net Income 2012: $34,4742012Revenue 2013: $100,217Expenses 2013: $150,658Net Income 2013: -$50,4412013Revenue 2014: $125,109Expenses 2014: $145,517Net Income 2014: -$20,4082014Revenue 2015: $225,000Expenses 2015: $146,514Net Income 2015: $78,4862015Revenue 2016: $106,000Expenses 2016: $152,257Net Income 2016: -$46,2572016Revenue 2017: $208,200Expenses 2017: $183,159Net Income 2017: $25,0412017Revenue 2018: $183,400Expenses 2018: $170,518Net Income 2018: $12,8822018Revenue 2019: $150,800Expenses 2019: $147,515Net Income 2019: $3,2852019Revenue 2020: $129,050Expenses 2020: $129,542Net Income 2020: -$4922020Revenue 2021: $76,000Expenses 2021: $106,671Net Income 2021: -$30,6712021Revenue 2022: $78,000Expenses 2022: $117,080Net Income 2022: -$39,0802022Revenue 2023: $123,000Expenses 2023: $120,886Net Income 2023: $2,1142023Revenue 2023: $123,000Expenses 2023: $120,886Net Income 2023: $2,1142023

Highlighted filing

2023

Revenue$123,000
Expenses$120,886
Net Income$2,114
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Mar 4, 2024
Return Version
2023v4.0
Gross Receipts
$123,000
Mission and Program Overview

Mission

The lighter association is a trade association organized to foster and advance the interests of the lighter industry, to increase the safety and improve the quality of its products, to collect and disseminate information relating to the industry, to present industry views to government bodies, and to promote public relations for the lighter industry.

Program Services

DescriptionGrantsExpenses
THE ASSOCIATION FOSTERS ADVANCEMENT AND INTEREST IN THE INDUSTRY, PROVIDES PRODUCT SAFETY AND QUALITY INFORMATION, PROVIDES INDUSTRY VIEWS TO GOVERNMENT BODIES AND PROMOTES PUBLIC RELATIONS. (7 MEMBERS)--
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
-Director-$0--
-Director-$0--
-Director-$0--
-Director-$0--
-Director-$0--
STEVEN A BURKHARTPresident/Tr-$0--
BETH SEALSVice Preside-$0--
MICHAEL G FORYSSecretary-$0--
Political and Lobbying Activity
In-house lobbying only
No
Filing and Contact Details

Filer

Filer Name
Lighter Association Inc
EIN
52-1498417
Phone
2022534347
Address
1701 PENNSYLVANIA AVE NW 200, WASHINGTON, DC 20006

Signing Officer

Name
Steven a Burkhart
Title
President/treasurer
Phone
2022534347
Signed
2024-03-04
Discuss with paid preparer
Yes

Preparer

Firm
Allen CFO Group LLC
Address
108 LOBLOLLY CT, WALLACE, NC 28466
Preparer
Anthony F Allen CPA
Phone
9108329200
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses travel 8,559 conferences/meetings 2,620 insurance 965 fees and licenses 288 government affairs 2,502 industry survey 1,000 office supplies 1,533 postage 19 total 17,486”

Form 990-ez, Part III

“The lighter association is a trade association organized to foster and advance the interests of the lighter industry, to increase the safety and improve the quality of its products, to collect and disseminate information relating to the industry, to present industry views to government bodies, and to promote public relations for the lighter industry.”

Raw XML Appendix117 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0DAVID BAKER
IRS990EZ/BooksInCareOfDetail/PhoneNum02022534347
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01701 PENNSYLVANIA AVE NW 200
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WASHINGTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0DC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd020006
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt058354
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt060468
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0123000
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt02114
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0103400
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt058354
IRS990EZ/Form990TotalAssetsGrp/EOYAmt060468
IRS990EZ/GrossReceiptsAmt0123000
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt058354
IRS990EZ/NetAssetsOrFundBalancesEOYAmt060468
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt058354
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt060468
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt52.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt62.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt72.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/BusinessName/BusinessNameLine1Txt0BEACON POWER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/BusinessName/BusinessNameLine1Txt1BIC CORPORATION
IRS990EZ/OfficerDirectorTrusteeEmplGrp/BusinessName/BusinessNameLine1Txt2SWEDISH MATCH NORTH AMERICA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/BusinessName/BusinessNameLine1Txt3TOKAI INTERNATIONAL HOLDINGS INC
IRS990EZ/OfficerDirectorTrusteeEmplGrp/BusinessName/BusinessNameLine1Txt4ZIPPO MANUFACTURING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0STEVEN A BURKHART
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1BETH SEALS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MICHAEL G FORYS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5PRESIDENT/TR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt017486
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0THE LIGHTER ASSOCIATION IS A TRADE ASSOCIATION ORGANIZED TO FOSTER AND ADVANCE THE INTERESTS OF THE LIGHTER INDUSTRY, TO INCREASE THE SAFETY AND IMPROVE THE QUALITY OF ITS PRODUCTS, TO COLLECT AND DISSEMINATE INFORMATION RELATING TO THE INDUSTRY, TO PRESENT INDUSTRY VIEWS TO GOVERNMENT BODIES, AND TO PROMOTE PUBLIC RELATIONS FOR THE LIGHTER INDUSTRY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE ASSOCIATION FOSTERS ADVANCEMENT AND INTEREST IN THE INDUSTRY, PROVIDES PRODUCT SAFETY AND QUALITY INFORMATION, PROVIDES INDUSTRY VIEWS TO GOVERNMENT BODIES AND PROMOTES PUBLIC RELATIONS. (7 MEMBERS)
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0true
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0120886
IRS990EZ/TotalRevenueAmt0123000
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.LIGHTERASSOCIATION.ORG
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/DuesAssessmentsAmt0123000
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES TRAVEL 8,559 CONFERENCES/MEETINGS 2,620 INSURANCE 965 FEES AND LICENSES 288 GOVERNMENT AFFAIRS 2,502 INDUSTRY SURVEY 1,000 OFFICE SUPPLIES 1,533 POSTAGE 19 TOTAL 17,486
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE LIGHTER ASSOCIATION IS A TRADE ASSOCIATION ORGANIZED TO FOSTER AND ADVANCE THE INTERESTS OF THE LIGHTER INDUSTRY, TO INCREASE THE SAFETY AND IMPROVE THE QUALITY OF ITS PRODUCTS, TO COLLECT AND DISSEMINATE INFORMATION RELATING TO THE INDUSTRY, TO PRESENT INDUSTRY VIEWS TO GOVERNMENT BODIES, AND TO PROMOTE PUBLIC RELATIONS FOR THE LIGHTER INDUSTRY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART III
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVEN A BURKHART
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02022534347
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-03-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIGHTER ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0LIGH
ReturnHeader/Filer/EIN0521498417
ReturnHeader/Filer/PhoneNum02022534347
ReturnHeader/Filer/USAddress/AddressLine1Txt01701 PENNSYLVANIA AVE NW 200
ReturnHeader/Filer/USAddress/CityNm0WASHINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0DC
ReturnHeader/Filer/USAddress/ZIPCd020006
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0921731332
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ALLEN CFO GROUP LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0108 LOBLOLLY CT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WALLACE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd028466
ReturnHeader/PreparerPersonGrp/PhoneNum09108329200
ReturnHeader/PreparerPersonGrp/PreparationDt02024-03-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANTHONY F ALLEN CPA
ReturnHeader/ReturnTs02024-03-04T16:14:50-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0STEVEN A
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BURKHART
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$60,468
Liabilities
-
Net assets
$60,468
Revenue
$123,000
Expenses
$120,886
Net income
$2,114
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.60$0.60$1.23$1.21$0.02
2023Summary only. Only limited summary data is available for this year.$0.60$0.00$1.23$1.21$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.58$0.58$0.78$1.17$0.39
2021Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.97$0.76$1.07$0.31
2020Summary only. Only limited summary data is available for this year.$1.28$0.00$1.29$1.30$0.00
2019Detailed filing. Detailed filing data is available for this year.$1.29$0.00$1.29$1.51$1.48$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.25$0.00$1.25$1.83$1.71$0.13
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.00$1.12$2.08$1.83$0.25
2016Detailed filing. Detailed filing data is available for this year.$0.87$0.00$0.87$1.06$1.52$0.46
2015Detailed filing. Detailed filing data is available for this year.$1.34$0.00$1.34$2.25$1.47$0.78
2014Detailed filing. Detailed filing data is available for this year.$0.55$0.55$1.25$1.46$0.20
2013Summary only. Only limited summary data is available for this year.$0.76$0.00$1.00$1.51$0.50
2012Summary only. Only limited summary data is available for this year.$1.26$0.00$1.91$1.57$0.34
2011Summary only. Only limited summary data is available for this year.$0.92$0.00$1.78$1.42$0.36